Yesterday the Supreme Court ended a debate that has seen dozens of stays imposed by the First-tier Tribunal (Tax Chamber) (“FTT”) and a series of cases before the Administrative Court. Lady Black (with whom Lord Reed, Lord Sumption and Lord Briggs agreed) gave the judgment in OWD Ltd trading as Birmingham Cash and Carry (In […]
Mark Graffius and Nikita McNeill defended the director of Golden Harvest, a wholesale alcohol supplier who was alleged to have acted as a “buffer company” in order to facilitate a complex MTIC fraud involving 13 defendants. The prosecution followed a large scale HMRC investigation, including covert surveillance and concealed cameras installed within the organisation’s “hub”. […]
Joshua Carey successfully appeared on behalf of HMRC in Barry Edwards -v- The Commissioners for HM Revenue and Customs [2019] UKUT 131 (TCC) where it considered (per Nugee J and UTJ Herrington) two issues: Whether the FTT erred in finding there was sufficient evidence that a Notice to File had been issued to Mr Edwards […]
The Court of Appeal has weighed in on the Alcohol Wholesaler Registration Scheme (“AWRS”) disclosure debacle in Revenue and Customs Commissioners -v- Smart Price Midlands Ltd and Anor; Revenue and Customs Commissioners -v- Gardner Shaw UK Ltd and Ors [2019] EWCA Civ 841. The Revenue appealed what was described as a “global disclosure direction”. The […]
A £350,000 breach of contract, breach of statutory duty and common law negligence claim was brought against HM Revenue and Customs. Joshua Carey was instructed in the High Court proceedings and successfully had the breach of contract and statutory duty claims struck out on the basis that there were no reasonable grounds for bringing the […]